Exempt from sales and use tax sales of firearm safety devices

HB 120 exempts the sale of firearm safety devices (such as trigger locks or gun safes) from Ohio's sales and use tax. This change directly affects consumers purchasing these devices and retailers selling them, removing the tax obligation on these specific products. The bill amends Ohio Revised Code sections 5739.01-5739.17 to create this tax exemption, making it a concrete policy change for firearm safety device transactions. The legislation does not alter tax treatment for other firearm-related items or general sales.